The tariff classification of duvet covers from India

N038899 October 3, 2008 CLA-2-63:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 6302.31.9050 Mr. Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street New York, NY 10004 RE: The tariff classification of duvet covers from India Dear Mr. Kamnitz: In your letter dated September 17, 2008 you requested a classification ruling on behalf of DWI Holdings Inc. You submitted samples of two duvet covers referred to as “Vertical Pleats” and “Voile Pleats.” Both items are made from 100 percent cotton woven fabrics that are not printed or napped. The duvet covers are open at one end with a button closure. The face side of style Vertical Pleats consists of three panels. The center panel features numerous sewn down pleats that run the length of the cover. Three lines of horizontal straight stitching hold the pleats down at approximately 8-inch intervals. The side panels are made from a fabric with a woven in pattern that forms one centimeter squares. Style Voile Pleats also has a three panel face side. The panels appear to be made with horizontal pleats however the pleats are actually part of the weave. The faux pleat weave is identical on the two side panels while the center panel has a different pattern with fewer faux pleats. The reverse side of both duvet covers is made from a plain woven fabric. The applicable subheading for the duvet covers will be 6302.31.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… other. The duty rate will be 6.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The duvet covers fall within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division